Manchester United reportedly regard Ousmane Dembele as one of their 'main objectives' for next season.
The France international's contract at Barcelona is due to expire next June, and the Catalan giants are finding it difficult to come to an agreement with the attacker over an extension.
Barcelona boss Xavi has insisted that the World Cup winner is "very happy" at Camp Nou, but there remains a host of speculation surrounding his future.
A recent report claimed that Newcastle United had made an 'astronomical' proposal to Dembele to move to the Magpies on a free transfer next year.
However, according to Mundo Deportivo, Man United are determined to sign the 24-year-old, viewing him as one of their 'main objectives' ahead of the 2022-23 campaign.
The report claims that Dembele's head is currently 'more outside than within', as Barcelona are struggling to meet his contract demands due to their financial issues.
The former Rennes youngster made his third appearance of the 2021-22 campaign as a substitute in Saturday's 3-1 win at Villarreal in La Liga.